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2023 (7) TMI 658
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....Chattopadhyay, Authorized Representative for the Respondent ORDER PER R. MURALIDHAR No one appeared on behalf of the Appellant. However, in the interest of justice, the Appeal was taken up for disposal. 2. I have perused the documents with the help of Learned AR. 3. It is seen that the OIO was passed by the Adjudicating Authority by confirming the demand of Rs.1,27,720/- against the....
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.... into the lower authority's order pertaining to confirmation of the demand of duty of Rs.1,27,720/- along with interest and imposition of equal penalty of Rs.1,27,720/- on the company, I proceed to decide whether imposition of personal penalty of Rs.10,000/- under rule 26(1) of the said Rules on the appellant in the instant case is justified or not. 4. On perusing the Form EA-1 filed by the App....
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....s.10,000/- imposed on the Director. The present Appeal before Tribunal has been filed by the Company, being aggrieved by this OIA. 5. As per the factual matrix discussed above, it is clear that the Appellant Company had filed their Appeal before the Commissioner (Appeals) which was erroneously taken by him as an Appeal filed by the Director. I remand the matter to the Commissioner (Appeals) to ....